Recording of Reasons Mandatory for Retrospective GST Registration Cancellation

Anil Soni Prop Vs Superintendent (Delhi High Court) GST registration cannot be cancelled retrospectively without recording reason for such retrospective cancellation The Delhi High Court recently addressed a case wherein Anil Soni Prop challenged an order dated 08.06.2022, which cancelled their GST registration retrospectively from 02.07.2017. Anil Soni Prop was involved in the trading of rubber and rubber chemicals and possessed GST registration. A show cause notice dated 26.05.2022 was issued to them, seeking cancellation of their registration, citing “Others” as the reason. Howe...